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Showing 271–280 of 24360 articles for “Art. 155 IV”
The difference between the disposal value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
Articles R. 2334-13 to R. 2334-18 are applicable to the local authority.
Articles R. 1615-1 to R. 1615-6 are applicable to the local authority.
No expenditure incurred on behalf of the local authority may be paid unless it has first been authorised by the local authority's chairman against a duly appropriated credit line..
All mandates must be accompanied by documents relating to the method of payment of expenditure under the conditions set out in the decree no. 2012-1246 of 7 November 2012 on public budgetary and accou…
The president of the local authority attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the local auth…
Reversals of overpayments made during the financial year in which the payment was made may be credited back to the article which originally bore the expenditure..
The administrative account, on which the local authority is called to deliberate in accordance with article L. 71-111-9, presents by separate column and in the order of the chapters and articles of th…
The accounting officer of the local authority is solely responsible for:1° Taking all necessary steps to collect revenues, legacies and donations and other resources allocated to the service of the lo…
The mandate for payment must contain all the particulars of name and capacity necessary to enable the accounting officer to recognise the identity of the creditor.
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